Beele-Lamote: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Beele-Lamote
Largest movements
- Receivables within one year +€238,898
up €238,898 (+412%), from €58,000 to €296,898
of which Other amounts receivable: +€238,898
- Tangible fixed assets +€141,601
up €141,601 (+59.1%), from €239,480 to €381,081
- Cash -€41,321
down €41,321 (-34.0%), from €121,477 to €80,156
mainly Receivables within one year (-€238,898) and Investment in fixed assets (net) (-€190,929)
- Reserves +€240,301
up €240,301 (+34.9%), from €688,997 to €929,297
- Other debts +€63,756
up €63,756 (+17.8%), from €357,305 to €421,062
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€24,825
up €24,825 (+40.5%), from €61,360 to €86,185
of which Taxes: +€24,783
- Financial income -€188,133
down €188,133 (-38.4%), from €489,317 to €301,184
- Taxes -€23,857
down €23,857 (-41.7%), from €57,164 to €33,308
- Depreciation +€23,514
up €23,514 (+91.1%), from €25,814 to €49,328
- Gross operating margin -€1,192
down €1,192 (-1.2%), from €101,323 to €100,131
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,311,481 | €1,650,555 | +€339,075 | +25.9% |
| Fixed assets | 21/28 | €1,131,375 | €1,272,976 | +€141,601 | +12.5% |
| Tangible fixed assets | 22/27 | €239,480 | €381,081 | +€141,601 | +59.1% |
| Land and buildings | 22 | €239,480 | €381,081 | +€141,601 | +59.1% |
| Financial fixed assets | 28 | €891,895 | €891,895 | = | 0.0% |
| Current assets | 29/58 | €180,106 | €377,579 | +€197,473 | +110% |
| Amounts receivable within one year | 40/41 | €58,000 | €296,898 | +€238,898 | +412% |
| Trade receivables | 40 | €58,000 | €58,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €238,898 | +€238,898 | |
| Cash at bank and in hand | 54/58 | €121,477 | €80,156 | -€41,321 | -34.0% |
| Deferred charges and accrued income | 490/1 | €629 | €525 | -€104 | -16.5% |
| Total equity and liabilities | 10/49 | €1,311,481 | €1,650,555 | +€339,075 | +25.9% |
| Equity | 10/15 | €818,997 | €1,059,297 | +€240,301 | +29.3% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €688,997 | €929,297 | +€240,301 | +34.9% |
| Distributable reserves | 133 | €688,997 | €929,297 | +€240,301 | +34.9% |
| Amounts payable | 17/49 | €492,484 | €591,258 | +€98,774 | +20.1% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €422,407 | €560,713 | +€138,306 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €3,742 | €3,466 | -€275 | -7.4% |
| Suppliers | 440/4 | €3,742 | €3,466 | -€275 | -7.4% |
| Taxes, remuneration and social security | 45 | €61,360 | €86,185 | +€24,825 | +40.5% |
| Taxes | 450/3 | €54,401 | €79,184 | +€24,783 | +45.6% |
| Remuneration and social security | 454/9 | €6,959 | €7,001 | +€42 | +0.6% |
| Other amounts payable | 47/48 | €357,305 | €421,062 | +€63,756 | +17.8% |
| Accrued charges and deferred income | 492/3 | €20,077 | €30,545 | +€10,468 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,814 | €49,328 | +€23,514 | +91.1% |
| Other operating charges | 640/8 | €2,595 | €2,671 | +€76 | +2.9% |
| Gross operating margin | 9900 | €101,323 | €100,131 | -€1,192 | -1.2% |
| Operating profit (loss) | 9901 | €72,914 | €48,132 | -€24,782 | -34.0% |
| Financial income | 75/76B | €489,317 | €301,184 | -€188,133 | -38.4% |
| Recurring financial income | 75 | €489,317 | €301,184 | -€188,133 | -38.4% |
| Financial charges | 65/66B | €29,587 | €29,323 | -€264 | -0.9% |
| Recurring financial charges | 65 | €29,587 | €29,323 | -€264 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €532,644 | €319,992 | -€212,652 | -39.9% |
| Income taxes | 67/77 | €57,164 | €33,308 | -€23,857 | -41.7% |
| Profit (loss) for the period | 9904 | €475,480 | €286,685 | -€188,795 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €475,480 | €286,685 | -€188,795 | -39.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.